Statutes of the Realm: Volume 6, 1685-94. Originally published by Great Britain Record Commission, s.l, 1819.
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Reasons for granting the King and Queen a Subsidy.
Grant to the King and Queen of 10s. in every £100 of Personal Estate.
Wee Your Majestyes most Dutyfull and Loyal Subjects the Commons Assembled in Parlyament haveing entred into a Serious Consideration of the great and extraordinary Expences in which Your Majesties are Engaged for the Reduceing of Ireland and for the Carrying on the Warr against the French King In order towards the Enabling Your Majesties to Prosecute the said Ends with Speede and Vigour doe most humbly present to Your Majestyes a Free Gift of the severall Sums of Money hereafter specified Beseeching Your Majestyes that it may be Enacted And bee it Enacted by the King and Queens most Excellent Majestyes by and with the Advice and Consent of the Lords Spirituall and Temporall and of the Commons in this present Parliament Assembled and by the Authoritie of the same That all and every Person and Persons Bodies Politick and Corporate Guilds or Fraternities within this Kingdome of England Dominion of Wales or Towne of Berwicke upon Tweede haveing any Personall Estate either in Debts oweing to them within this Realme or without which he she or they doe not account as desperate other then such Debts as now are or shall be oweing from Their Majestyes (over and besides such just Debts as he she or they shall bona fide owe) or in ready Moneys shall yield and pay unto Their Majestyes for every Hundred pounds in such Debts and ready Moneys the Summe of Ten shillings (to be paid by the Lender notwithstanding any Agreement to the contrary) to be Assessed Imposed Levyed and Collected in manner herein after mentioned
II. Public Officers (Exceptions) to pay is. for every 20s. of the Profits of their Offices.
And bee it further Enacted by the Authority aforesaid That all and every Person and Persons Commissioner or Commissioners haveing useing or exerciseing any Office Place or Publick Employment whatsoever (such Persons who are or shall be in Muster and Pay at Land or Sea for or in respect of such their Pay onely excepted) and all and every their Deputyes Agents Clerks Secondaries Substitutes and other their inferior Ministers and Servants whatsoever shall pay unto Their Majestyes the Summe of One shilling for every Twenty shillings which he or they doe receive in one Yeare by vertue of any Fees Profits Perquisites or other Advantages to him or them accrueing for or by reason or occasion of their severall Offices Agencies and Employments to be Assessed Imposed Levyed and Collected in such manner as herein after is mentioned
III. Pensions, &c. from Government exceeding £20 per Ann. to pay is in the Pound.
And bee it further Enacted by the Authoritie aforesaid That all and every Person and Persons haveing or Claiming to have any Pension of yearely Stipend or Annuity Issueing or Payable out of any part of Their Majestyes Revenue exceeding Twenty pounds per Annum shall pay unto Their Majesties the Summe of One shilling out of every Twenty shillings by the Yeare soe given or granted as aforesaid to be deducted out of their severall Salaries and to be Assessed Imposed Levyed and Collected in such manner as is herein after mentioned
IV. Judges, Serjeants at Law, Barristers, Advocates, and Persons practising Physick, to pay 3s. in the Pound.
Every other Person to pay is.; Exceptions to the Poll.
And bee it further Enacted by the Authoritie aforesaid That all Judges and other Persons haveing at the time of the Execution of this Act any Judiciall Office or other Office or Place of Profitt And all Serjeants at Law Barristers Attourneys Solicitors and Scriveners And all Advocates Proctors and Publicke Notaries And all and every Person and Persons practiseing the Art of Phisick shall Pay unto Their Majestyes the Summe of Three shillings out of every Twenty shillings which he or they doe receive by his or their respective Salaries Offices Practices or Professions in one yeare And all and every person and persons of what Age Sex or Condition soever shall pay unto Their Majestyes the Summe of One shilling (Except such persons as shall receive Alms of the Parish where they dwell and their Children being under the Age of Sixteene yeares at the time of the Execution of this Act And except all Children being under the Age of Sixteene yeares of all Day-Labourers and of all Servants in Husbandry And also Except all other Persons who by reason of their Poverty are Exempted from Contributing to the Church and Poore And the Children of all such Persons being under the Age of Sixteene yeares And also Except all Children being under the Age of Sixteene yeares of such who have Foure or more Children and are not worth in Lands, Goods and Chattells the Summe of Fifty pounds
V. Rates of Payments by Peers, &c.
Duke, resident in the Kingdom, £50; Marquess, £40; Earl, £30; Viscount, £25; Baron, £20; Eldest Son of Duke, of 16 Years, £30; Younger Son, £25; Eldest Son of Marquess, £25; Younger Son, of 16 Years, £20; Eldest Son of Earl, of 16 Years, £20; Younger Son, of 16 Years, £15; Eldest Son of Viscount, of 16 Years, £17. 10s; Younger Son, of 16 Years, £13. 6s. 8d; Eldest Son of Baron, of 16 Years, £15; Younger Son of a Baron, of 16 Years, £12; Baronet, £15; Knight of the Bath, £15; Knight Batchelor, £10; King's Serjeant, £20; Serjeant at Law, £15; Esquire, of 16 Years, £5; Every Person who hath been or bears Office of Sheriffs, &c; Exception; Exception of Places; Gentlemen, of 16 Years, 20s; Clergyman with Benefice worth £50, 20s.; Widow to pay the Third Part of Rate on her late Husband's Degree.
And bee it further Enacted That all and every Person and Persons who at the time of the Execution of this Act shall be of the severall Ranks and Degrees hereafter mentioned shall to the purpose aforesaid Contribute and Pay the severall Summes of Money hereafter in this Act sett downe and appointed (That is to say) Every Person of the Degree of a Duke of England Scotland or Ireland Inhabiting and Residing within this Kingdome of England shall pay the Summe of Fifty pounds Every Person of the Degree of a Marquesse of any of the said Three Kingdoms Inhabiting and Resideing within this Kingdome shall pay the Summe of Forty pounds Every Person of the Degree of an Earle of any of the said Three Kingdomes Inhabiting and Resideing within this Kingdome shall pay the Summe of Thirty pounds Every Person of the Degree of a Viscount of any of the Three Kingdoms and Inhabiting and Resideing within this Kingdome shall pay the Summe of Twenty five pounds Every Person of the Degree of a Baron of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome shall pay the Summe of Twenty pounds Every eldest Sonne of a Duke of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares shall pay the Summe of Thirty pounds Every younger Sonne of a Duke of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twenty five pounds Every eldest Sonne of a Marquesse of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twenty five pounds Every younger Sonne of a Marquesse of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twenty pounds Every eldest Sonne of an Earle of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twenty pounds Every younger Sonne of an Earle of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Fifteene pounds Every eldest Sonne of a Viscount of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Seventeene pounds ten shillings Every younger Sonne of a Viscount of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Thirteene pounds six shillings and eight pence Every eldest Sonne of a Baron of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Fifteene pounds Every younger Sonne of a Baron of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Sum of Twelve pounds Every Person of the Degree of a Baronet of any of the said Three Kingdoms or of Nova Scotia and Inhabiting and Resideing within this Kingdome the Summe of Fifteene pounds Every Person that is a Knight of the Order of the Bath Inhabiting and Resideing within this Kingdome the Summe of Fifteene pounds Every Person who is a Knight Batchelor Inhabiting and Resideing within this Kingdome the Summe of Ten pounds Every Serjeant at Law being the Kings Serjeant the Summe of Twenty pounds And every other Serjeant at Law the Summe of Fifteene pounds Every Person of the Degree of an Esquire or soe reputed or owning or writeing himselfe such And every Person that is or hath at any time beene a Member of the House of Commons And every Person who hath borne or doth beare the Office of Sheriffe or Justice of the Peace or Deputy Lieutenant (other then such as are reputed Esquires for haveing beene or being Mayors or Sheriffes or Members of any Corporation (Except in the Cities of London and Westminster Yorke Bristoll and Exeter and Towne and County of Newcastle upon Tyne) Inhabiting or Resideing within this Kingdome and being of the Age of Sixteene yeares the Summe of Five pounds Every Gentleman or reputed Gentleman or owning or writeing himselfe such above the Age of Sixteene yeares Inhabiting or Resideing in this Kingdome And every Clergyman who hath an Ecclesiasticall Benefice worth Fifty pounds per Annum or more at the improved Value and every Preacher or Teacher in any Meeting House whatsoever the Summe of Twenty shillings Every Widow respectively according to her Husbands Degree shall pay the Third Part Rated by this Act on that Degree of which the Husband of such Wife was in his life time
VI. Gentleman having Estate of £300 or more, to pay 20s. though an Infant; under that Estate, on Oath, not charged.
And bee it further Enacted That every Gentleman haveing an Estate of the value of Three hundred pounds or more shall be Charged with the Summe of Twenty shillings though he be a Minor under the Age of One and twenty yeares And noe Gentleman not haveing such an Estate and thereof shall make Oath before any two or more of the respective Commissioners shall be Charged with the said Summe of Twenty shillings in respect of his Title
VII. Archbishop, £50. Bishop, £20. Deans, £10. Archdeacons, £2. 10s.
Canons and Prebendaries not rated at above £30, £2. 10s; except Sole Prebends; Doctors in Divinity, Law, and Physick, £5; Every Person in the Cities of London and Westminster, practising Physick or Chirurgery, to pay 50s; Two Livings amounting to £120, £5.
And bee it further Enacted and Ordained That all and every the Person and Persons within the Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede who at the time of the Execution of this Act shall be of the severall Orders Ranks or Degrees hereafter mentioned shall to the purpose aforesaid pay the severall Summes of Money hereafter in this Act sett downe and appointed (That is to say) Every Person of the Order and Degree of an Archbishop shall pay the Summe of Fifty pounds Every Person of the Degree and Order of a Bishop the Summe of Twenty pounds Every Person of the Degree of a Deane of any Cathedrall or Collegiate Church shall pay the Summe of Ten pounds Every Person of the Degree of an Arch Deacon shall pay the Summe of Fifty shillings Every Person of the Degree of a Cannon or Prebendary of any Cathedrall or Collegiate Church (Excepting such sole Prebendary who is a sole Corporation and his Prebend not Rated in the Exchequer at above Thirty pounds) shall pay the Summe of Fifty shillings Every Person of the Degree of a Doctor of Divinity Law or Physicke shall pay the Summe of Five pounds Every Person in the Cities of London and Westminster and Weekly Bills of Mortality Practising Physicke or Chirurgery and takeing Fees for the same shall pay the Summe of Fifty shillings Every Person holding two or more Ecclesiasticall Benefices with or without Cure of Soules which shall amount together to the cleare yearely value of One hundred and twenty pounds shall pay the Summe of Five pounds
VIII. Proviso for D. D. &c. not having Benefice, and for Widows of Ecclesiastical Persons.
Provided alwayes That noe Doctor of Divinity or Doctor of Law haveing Priests Orders not haveing any Benefice or Ecclesiasticall Preferment shall be Charged for his Title or Dignitie of Doctor by vertue of this Act nor the Widow of any Ecclesiasticall Person shall be Charged for the Third Part according to the Title or Dignitie of her late Husband
IX. Merchants of London, not free, £10. Merchant and Traders, holding a House of £30 per Ann. in London, 10s.
Members of East India Company, 40s. in the £100 for Shares; Members of the Guinea Company, the like; Members of the Hudson's Bay Company, the like; Payments to Governors, &c; deducted out of next Dividend.
And bee it further Enacted and Ordained That the severall Persons hereafter mentioned Resideing and Inhabiting within this Kingdome shall pay the severall Summes of Money hereafter in this Act respectively sett downe and Charged on them (That is to say) Every Merchant Tradeing in the Port of London and Resideing within the said City or Ten miles thereof and not being Free of the said City shall pay the Summe of Ten pounds And every Merchant or other Person whatsoever useing any Trade or Manuall Occupation and holding a House of Thirty pounds per Annum within the City of London or within Twenty miles of the same shall pay the Summe of Ten shillings Every Member in the East-India Company shall pay for his Share or Shares which he hath in the Joynt Stock of the said Company Forty shillings for every Hundred pounds according to the first Capitall of the said Stock Every Member of the Guinea Company shall pay for his Share or Shares which he hath in the Joynt Stock of that Company Forty shillings for every Hundred pounds according to the first Capitall of the said Stock Every Member of the Company commonly called the Hudsons Bay Company shall pay for his Share or Shares which he hath in the Joynt Stock of that Company Forty shillings for every Hundred pounds according to the first Capitall of the said Stock To be paid by the Governors and Treasurers of the said East-India Guinea and Hudson's Bay Companies and to be deducted at their next Dividend
X. Merchant Strangers, £10. Jew Merchants, £20.
Jew Brokers, £5; Every other Jew of 16 Years, 10s; Proviso for French Protestants having received Public Charity.
And bee it further Enacted and Ordained by the Authoritie aforesaid That every Merchant Stranger Resideing within this Kingdome shall pay the Summe of Ten pounds Every Jew who is a Merchant shall pay the Summe of Twenty pounds Every Jew who is a Broker shall pay the Summe of Five pounds and every other Jew of the Age of Sixteene yeares and upwards the Sum of Ten shillings Provided That none of the French Protestants that have received any Share of the Publick Charity Collected by vertue of Letters Patents for their Reliefe shall be Charged by vertue of this Act
XI. Shares of New River, Thames, and other Water Works, 2s. in the Pound; Shares in the King's Printing House, 2s. in the Pound; to be paid by the Governors, &c.
And bee it further Enacted and Ordained by the Authoritie aforesaid That all and every Person and Persons haveing any Share or Shares or Interest in the Fresh Streame of Running Water brought to the North parts of London commonly called the New River or in the Thames Water works or in Hyde Parke or Marybone Waters or any Rents or Profits ariseing thereby And all and every Person or Persons haveing any Share or Interest in the Stock or Stocks for Printing of Books in or belonging to the House commonly called the [King (fn. 1) ] Printing House or any Rents or Profits ariseing thereby shall pay for the same the Summe of Two shillings for every Twenty shillings of the yearely Value thereof to be paid by the respective Governours Treasurers or Receivers of the said River Water Water Works and Stocke for Printing and to be deducted at and out of the next Dividend respectively The said River Water Water works and Stock for Printing to be Assessed by the Commissioners for the City of London or any Three of them after the Rates aforesaid
XII. Certain Commissioners under 1 W. & M. Sess. 2. c. 1. to be Commissioners under this Act.
General Meeting of Commissioners 10th May 1690; to direct Precepts to Inhabitants, Constables, &c. to attend; and thereupon the Commissioners to read, &c. the Rates openly; and prefix other Days for bringing in Certificates of Names, &c. of Persons residing within certain Limits, together with the Assessment; Penalty £5; and also the Names of Persons to be Collectors; Payment to Receiver General; Certificates and Assessments returned to Commissioners on 1 June 1690; and thereupon Commissioners to issue Warrants, &c. for collecting the Assessments, and Collectors to demand Payment accordingly within Six Days after Receipt of Warrant, and to levy and pay same on 20 June 1690, and if not paid then Distress upon Collector.
And bee it further Enacted by the the Authority aforesaid That for the better Assessing Ordering and Levying of the severall Summes of Money soe as aforesaid limitted and appointed to be paid and for the more effectuall putting of this present Act in execution the Persons named and appointed to be Commissioners by an Act of the last Parlyament Entituled An Act for a Grant to Their Majestyes of an Ayd of Two shillings in the Pound for One Yeare together with all the Members of this present House of Commons which were not named Commissioners in the said Act shall be Commissioners for putting in execution this present Act and the Powers therein contained within all and every the severall and respective Countyes Rideings Cityes Burroughs Townes and Places for which they shall be appointed Commissioners respectively And the said Commissioners in order to the speedy execution of this Act shall in their respective Countyes Rideings Cityes Burroughs Townes and Places meete together at the most usuall or common Place of Meeting within such of the said Countyes Rideings Cityes Burroughs Townes and Places respectively at or before the Tenth day of May One thousand six hundred and ninety And the said Commissioners or soe many of them as shall be present at the First generall Meeting or the major part of them may by their Consents and Agreements divide as well themselves as other the Commissioners not then present for the execution of this Act in Hundreds Laths Wapentakes Rapes Wards Towns and other Places within their Limitts Priviledged or not Priviledged in such Manner and Forme as to them shall seeme expedient and shall direct their severall or joynt Precept or Precepts to such Inhabitants High Constables Petty Constables Bayliffes and other such like Officers and Ministers and such number of they [as they (fn. 2) ] in their Discretions shall thinke most convenient to be Presenters and Assessors requireing them to appeare before the said Commissioners at such Time and Place as they shall appoint not exceeding Eight dayes And at such their Appearances the said Commissioners or soe many of them as shall be thereunto appointed shall openly Reade or cause to be Read unto them the Rates in this Act mentioned and openly declare the Effect of their Charge unto them and how and in what manner they ought and should make their Certificates according to the Rates aforesaid And shall then and there prefix another Day to the said Persons to appeare before the said Commissioners and bring in their Certificates of the Names and Sirnames Qualityes Degrees and Titles of all and every the Persons dwelling or resideing within the Limitts of those Places with which they shall be Charged and of the Substances and Values of every of them in Moneys Debts Annuall Fees Salaries Perquisites Wages Profits Emoluments and other things chargeable by this Act together with the Assessment of the respective Rates thereby Imposed on each particular Person according to the Rules and Directions thereof without Concealment Love Favour Dread or Malice upon paine of Forfeiture of any Summe not exceeding Five pounds to be Levyed as by this Act is appointed And shall alsoe then returne the Names of two or more able and sufficient Persons within the Bounds and Limitts of those Parishes or Places where they shall be charged respectively as aforesaid to be Collectors of the Money due to Their Majestyes by this Act for whose paying unto the Receiver Generall (to be appointed by Their Majestyes) their Deputy or Deputyes in manner following such Moneys as they shall be charged withall the Parish or Place by whome they shall be Employed shall be Answerable Which Certificates and Assessments shall be Ascertained and Returned in to the Com[m]issioners at or before the First day of June One thousand six hundred and ninety And upon the Delivery or Returning in of such Certificates or Assessments unto the said Commissioners they or any two or more of them shall forthwith Issue out and Deliver their Warrants or Estreats to such Collectors as aforesaid for the speedy Collecting and Levying of the said Assessments and all Moneys and Rates due thereupon according to the Intent and Directions of this Act Of all which the said Collectors are hereby required to make Demand of the Parties themselves or at the Places of their last abode within Six dayes after the Receipts of such Warrants or Estreats and to Levy and Pay in the same on or before the Twentieth day of June One thousand six hundred and ninety at such Place as the Commissioners shall appoint unto the respective Receiver Generall his Deputy or Deputyes who are hereby Impowered and Required to call upon and hasten the Collectors to the said Payment And after the said Twentyeth day of June to Levy by Warrant under the Hands and Seals of any two or more of the Commissioners upon the Collector by Distresse such Summe and Summes of Money as he hath received and as ought by him to have beene paid and is not paid by reason of his failure in doeing his Duty according to the Direction of this Act
XIII. By whom Peers are to be rated for their Offices and Personal Estate.
[Provided neverthelesse That all and every the Peeres who are to be Rated by Vertue of this Act for their Offices or personall Estates shall be Rated by Thomas Marquesse of Carmarthen Lord President of the Councill Henry Duke of Norfolke Earle Marshall of England Charles Duke of Somerset Henry Duke of Grafton Charles Duke of Bolton George Marquesse of Halifax William Earle of Devonshire Lord Steward of His Majesties Household Charles Earle of Shrewsbury Thomas Earle of Pembrooke John Earle of Clare John Earl of Mulgrave William Earle of Craven Daniell Earle of Nottingham Lawrence Earle of Rochester Charles Earle of Monmouth Francis Viscount Newport Henry Viscount Sydney Richard Viscount Lumley Henry Lord Bishop of London Thomas Lord Bishop of Rochester Gilbert Lord Bishop of Salisbury Edward Lord Bishop of Worcester Henry Lord Grey of Ruthin Charles Lord North and Grey James Lord Chandois John Lord Lovelace Henry Lord Herbert of Cherbury Robert Lord Lucas Charles Lord Granvill Charles Lord Cornwallis Peregrine Lord Keveton John Lord Ossulston George Lord Dartmouth Sydney Lord Godolphin Hugh Lord Cholmondley and John Lord Ashburnham or any five of them and not otherwise and shall not be subjected to the Imprisonment of his or their Persons Any thing in this Act contained to the contrary in any wise notwithstanding
XIV. Rates on Peers to be received by a Collector nominated by the Peers.
Provided alsoe and it is hereby Declared That the severall Rates and Taxes to which the Lords and Peeres of this Realme shall be lyable by Vertue of this Act shall be received by a Collector to be Nominated by the Peeres which said Collector shall cause the same to be paid into His Majesties Receipt of Exchequer at Westminster upon or before the Twentyeth day of August One thousand six hundred and Ninety (fn. 3) ]
XV. Duplicate of Sum charged within every Hundred, &c.
returned into the Exchequer under the Hands and Seals of Commissioners before the 20th July 1690; Appeals to be first determined, and like Duplicates delivered to Receivers General, and Money paid before 20th August 1690; Commissioners may examine Presenters of Certificate, and if they have Cause to suspect that Property is of a greater Value than represented, &c. Proceedings; Penalty; Commissioners may enquire, but not on Oath, into Value of Property assessed. Receiver General, 2d. in the Pound for what he pays into the Exchequer. Collectors 3d.
And bee it Enacted That a true Duplicate of the whole Summe charged within every Hundred Lath Wapentake Parish Ward or Place Rated and Assessed in pursuance of this Act (without nameing the Persons) shall under the Hands and Seals of Two or more of the Commissioners thereunto appointed be returned into Their Majestyes Exchequer before the Twentyeth day of July One Thousand six hundred and ninety (all Appeals being first determined) And that like Duplicates be alsoe in convenient time made out and delivered unto the Receivers Generall soe as every of them may be duly Charged to Answere their respective Collections and Receipts And that the Money thereupon due be paid into Their Majesties Exchequer before the Twentyeth day of August One thousand six hundred and ninety And upon Returne of any such Certificate the said Commissioners or any Three or more of them shall and may (if they see cause) examine the Presenters thereof And if the said Commissioners or any Three or more of them within the severall Limitts shall at the time of the delivery of the Certificates or Six days after have certaine knowledge or vehemently suspect that any Person or Persons who ought to be mentioned in the said Certificates is or are ommitted or that any Person or Persons in the said Certificate mentioned is or are of a greater Value or Estate then in the said Certificate is mentioned the said Commissioners or any Three or more of them shall have power to warne such Person or Persons to appeare before them at a Day and Place prefixed to be Examined touching their Substance and Value or touching other matters which may any wayes concerne the Premisses And if the Person or Persons warned to be soe Examined shall neglect to appeare not haveing a reasonable Excuse for such his Default every Person soe makeing Default shall pay unto Their Majestyes double the Summe of the Rate he should or ought to have beene sett at And moreover the said Commissioners or any Three or more of them shall have power by all lawfull wayes and means without Oath to Examine and Enquire into the Value and Substance of such Persons as are soe Chargeable by this Act and to sett such Rate or Rates upon every such Person or Persons as shall be according to the true intent and meaning of this Act And the said Receiver Generall shall have an allowance of Two pence in the pound for all Moneys which shall be by him paid into the Receipt of the Exchequer And that every Collector shall have Three pence in the pound for what Money he shall pay to the Receiver Generall his Deputy or Deputyes
XVI. Commissioners Clerks 2d. per Pound.
Persons assessed refusing to pay on Demand, Officer may distrain; Proceedings thereon; Persons assessed not paying in Ten Days and where no sufficient Distress, Party imprisoned in the Common Gaol without Bail; Persons aggrieved by Rate, &c. may complain to Commissioners; Commissioners to meet to hear Complaints.
And for the carefull Writeing and Transcribing the said Warrants Estreats and Duplicates in due time Bee it further Enacted That the Commissioners Clerks who shall respectively performe the same shall by Warrant under two or more of the Commissioners Hands have and recieve from the respective Receivers Generall their Deputy or Deputyes Two pence in the Pound of all such Moneys as he shall have received by vertue of such Warrants and Estreats who is hereby appointed and allowed to pay the same accordingly And if any Person or Persons shall refuse to pay the severall Summe and Summes and Proportions appointed by this Act for such Person to pay upon Demand made by the Officer or Collector of the Place according to the Precepts or Estreats to him delivered by the said Com[m]issioners It shall be lawfull to and for such Officer or Collector (who are hereby thereunto authorized and required) for non-payment thereof to Distraine the Person or Persons soe refuseing by his or their Goods or Chattells and the Distresse soe taken to keepe by the space of Foure dayes at the Costs and Charges of the Owners thereof And if the said Owner doe not pay the Summe of Money due by this Act within the said Foure dayes Then the said Distresse to be Appraised by three or two of the Inhabitants where the said Distresse is taken and there to be sold by the said Officer for Payment of the said Money and the Overplus comeing by the said Sale (if any be) over and above the Charges of takeing and keeping the said Distresse to be immediately restored to the Owner thereof And if any Person or Persons Assessed by this Act shall refuse or neglect to pay the Summe or Summes soe Assessed by the space of Ten Dayes after Demand as aforesaid where noe such sufficient Distresse can or may be found whereby the same may be Levyed in every such Case three or more of the Commissioners by this Act appointed for any such City County or Place are hereby Authorized by Warrant under their Hands and Seals to committ such Person or Persons to the common Gaole there to be kept without Baile or Mainprize untill Payment shall be made And if any Person Certified Assessed or Rated finde him or herselfe agrieved with such Assessing or Rateing and doe within Five dayes after Demand thereof made complaine to the said Commissioners or any two or more of them (whereof one of the Com[m]issioners who Signed or Allowed his or her Rate to be one) shall and may within Five dayes next after such Complaint particularly Examine the Party soe complaining upon his or her Oath of his or her Personall Estate aforesaid and upon due Examination or knowledge thereof abate defalke increase or enlarge the said Assessment and the same soe abated increased or inlarged shall be Estreated by them into the Exchequer in manner aforesaid And to that end the said Commissioners are hereby required to meete together for the determining of such Complaints and Appeales accordingly
XVII. Officers rated where their Office executed.
Other Persons, not being Householders, &c. and Servants, where they live.
And bee it further Enacted That every Person Rated for his Office Place or Publick Employment shall be Rated & pay for his said Office Place or Publick Employment in the Place where the said Office Place or Publick Employment is executed And every Person to be otherwise Rated shall be Rated and the Summe and Summes on him or her Sett and Levyed at such Places where he or she and with his or her Family shall be resident at the time of the execution of this Act And that all Persons not being Housholders nor haveing a certaine Place of abode and all Servants shall be Taxed at the Place where they are resident at the time of the execution of this Act
XVIII. If Persons having several Mansions be doubly charged.
How such Persons discharged; Persons out of the Realm rated at last Place of Abode; Persons escaping from Taxation charged at double Value.
Provided alwayes That if any Person haveing severall Mansion Houses or Places of Residence shall be doubly charged by vertue of this Act that upon Certificate made by two or more of the Commissioners for the County City or Place (which Certificate the said Commissioners are required to give without delay Fee or Reward) of his or their last Personall Residence under their Hands and Seals of the Summe or Summes there charged upon him or them or in what Capacity or Respect he or they were soe charged and upon Oath made of such Certificate before any Justice of the Peace of the County or Place where such Certificate shall be made (which Oath the said Justice of Peace is hereby authorized to Administer) then the Person and Persons soe doubly charged shall for soe much as shall be Certifyed be Discharged in every other County City or Place And if any Person at the time of the Assessing shall be out of the Realme such Person shall be Rated where such Person was last abideing within the Realme And if any Person that ought to be Taxed by vertue of this Act by changing his place of Residence or by Fraud or Covin shall escape from the Taxation and not be Taxed and the same proved before the Commissioners or two of them or two Justices of the Peace for the County where such Person dwelleth or resideth at any time within Six Months next ensueing after such Tax made every Person that shall soe escape from the said Taxation and Payment shall be charged upon proofe thereof at the double value of soe much as he should or ought to have beene Taxed by this Act the said double value upon Certificate thereof made into the Exchequer by the Commissioners or Justices before whome such proofe shall be made to be Levyed of the Goods Lands and Tenements of such Persons towards the Supply aforesaid
XIX. Commissioners may assess other Commissioners and Assessors.
Proviso for Scotland, Ireland, Jersey, and Guernsey.
And bee it further enacted That the Commissioners which shall be within any County or Place within their respective Limitts or the Major part of them shall Tax and Assesse every other Commissioner joyned with them and the Commissioners within their Division shall Assesse every Assessor within their Division and as well all Summs upon every of the said Commissioners and Assessors as the Assesments made and presented by the Presenters as aforesaid shall be Written Estreated Levyed and Gathered as it should and ought to have beene as if the said Commissioners had not beene named Commissioners Provided that this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for or concerning any such Personall Estate as aforesaid which they or any other to their use have in the places aforesaid
XX. Assessors and others appointed by Commissioners neglecting Duty, Penalty £20 for any one Offence. Certified into Exchequer.
Commissioners from time to time to require Accounts from Receiver General, and, in case of Failure, Money to be levied. If any Controversy between Commissioners concerning Rates, Proceedings. Questions touching the Rates determined by Two or more Commissioners. Receiver General to give Acquittances to Collectors gratis. Collectors to deliver to Receiver General a Schedule of Names, &c. of the Persons rated making Default, to be returned into the Exchequer.
And bee it further Enacted That if any Assessor Collector Receiver or any other Person appointed by the Commissioners shall wilfully neglect or refuse to performe his Duty in the due and speedy Execution of this present Act the said respective Commissioners or any Three or more of them may and shall by vertue of this Act impose on such Person or Persons soe refuseing or neglecting their Duties any Fine not exceeding the Summe of Twenty pounds for any one Offence the same to be Levyed and Certified as aforesaid into Their Majestyes Court of Exchequer and Charged upon the respective Receivers Generall amongst the rest of the Rates aforesaid And the said Commissioners or any Two or more of them may or shall from time to time call for and require an Account from the respective Receivers Generall of all the Moneys received by them of the said Collectors and of the payment thereof into Their Majestyes Receipt of Exchequer according to the direction of this Act And in case of any Failure in the Premisses the said Commissioners or any Two or more of them are hereby required to cause the same to be forthwith Levyed and paid according to the true intent and meaning of this Act And in case of any Controversie ariseing betweene the said Commissioners concerning the said Rates or Assesments the Commissioners that shall be concerned therein shall have noe voice but shall withdraw dureing the Debate of such Controversie untill it be determined by the rest of the Commissioners And all Questions and Differences that shall arise touching any of the said Rates Taxes Assesments or Levyes shall be heard and finally determined by Two or more of the Commissioners upon Complaint thereof by them made by any Person or Persons thereby grieved without further trouble or Suite in Law And the said Receiver Generall his Deputy or Deputyes shall give Acquittances gratis to the said Collectors for all Moneys of them recieved in pursuance of this Act which Acquittances shall be a full discharge to the said Collectors respectively And the said Collectors shall make and deliver to the said Receivers Generall their Deputy or Deputyes a perfect Schedule fairly written in Parchment under their Hands and Seals Signed and Allowed by any Two or more of the respective Commissioners containing the Names and Sirnames and Places of Abode of every Person within their respective Collection that shall make Default of Payment of any of the Summes that shall be Rated or Assessed on such Person by vertue of this Act and the Summe and Summes charged on every such Person the same to be by him Returned into Their Majestyes Exchequer whereupon every Person soe makeing Default of Payment may be Charged by Processe of the Court according to the Course thereof in that behalfe
XXI. Proviso against Double Charge in respect of Titles.
Provided alwayes and bee it Enacted That noe Person shall by vertue of this Act be doubly charged for or in respect of severall Titles Honours and Degrees but that every such Person shall be Charged and Assessed for such Title Honour or Degree onely as is highest Rated by this Act
XXII. Letters Patent from the Crown of Privileges, &c. or Non-obstantes, not to exempt from Payment of Assessment.
And bee it further Enacted by the Authoritie aforesaid That noe Letters Patents granted by the King and Queens Majestyes or any of Their Royall Progenitors or to be granted by Their Majestyes to any Person or Persons Cityes Burroughs or Townes Corporate within this Realme of any manner of Liberties Priviledges or Exemptions from Subsidies[s] Tolls Taxes Assessments or Ayds shall be construed or taken to exempt any Person or Persons City Borough or Towne Corporate or any the Inhabitants of the same from the Burthen or Charge of any Summe or Summes of Money granted by this Act and all Non-obstantes in such Letters Patents made or to be made in barr of any Act or Acts of Parlyament for the Supply or Assistance of Their Majestyes are hereby declared to be void and of none effect Any such Letters Patents Grants or Charters or any Clause of Non obstante or any other Matter or Thing therein contained or any Law or Statute to the contrary notwithstanding
XXIII. Constables, &c. to aid in executing Warrants, &c. of Commissioners.
Provided alwayes and bee it Enacted That all Constables Headburroughs Tythingmen and other Their Majestyes Officers shall and are hereby Required and Enjoyned to be respectively Aiding and Assisting in the execution of this Act and to obey and execute such Precepts or Warrants as shall be to them directed in that behalfe by the respective Commissioners hereby appointed or any two or more of them
XXIV. Where Actions, &c. commenced against Persons executing Act, General Issue may be pleaded.
And bee it further Enacted by the Authoritie aforesaid That if any Action Plaint Suite or Information shall be commenced or prosecuted against any person or persons for what he or they shall doe in pursuance or in execution of this Act such Person or Persons soe sued in any Court whatsoever shall or may plead the Generall Issue Not Guilty and upon any Issue joyned may give this Act and the speciall Matter in Evidence and if the Plaintiffe or Prosecutor shall become Nonsuite or forbeare further Prosecution or suffer Discontinuance or if a Verdict passe against him the Defendant and Defendants shall recover their treble Costs for which they shall have the like Remedy as in any Case where Costs by the Law are given to Defendants
XXV. Parents, &c. of Infants making Default to pay.
And bee it further Enacted and Ordained That the respective Parents Guardians and Tutors of every Person under the Age of One and twenty yeares shall upon Default of payment by such Person and upon Demand pay what is due and payable by this Act for every such Person resideing in their Family or under their Tuition and not exempted as before herein is mentioned
XXVI. Lodgers taxed at Place of Residence.
And bee it Enacted That all Persons not being Householders nor haveing a certaine Place of Abode shall be Taxed at the Place where they shall be resident
XXVII. The Times and Manner in which Collectors to pay Monies collected under this Act.
And bee it further Enacted by the Authoritie aforesaid That all Moneys due and payable by this Act shall be paid by the particular Collectors of the respective Counties Cityes Burroughs Townes Parishes and Places who shall Collect the same unto such Receiver Generall as shall by Their Majestyes be appointed to Recieve the same or to the Deputy or Deputyes of such Receiver Generall to be appointed under his Hand and Seale whereof Notice shall be given by the Receiver Generall unto the Commissioners or any two of them within their respective Divisions within Ten dayes after their Generall Meeting and soe from time to time within Ten dayes after every Death or Removeall of any Deputy (if any such shall happen) and the Receipt of such Receiver Generall his Deputie or Deputies or any one of them shall be a sufficient Discharge unto every such Collector
XXVIII. Collectors not obliged to travel above Ten Miles to make their Payments.
And bee it further enacted That the particular Collectors for payment of any Summes by them recieved unto such Receiver Generall or his Deputie shall not be obliged to travell above Ten Miles from the Place of their Habitations
XXIX. Receiver General, within One Month, to give Commissioners a Receipt of Monies received by him.
Such Receipt to be a Discharge of the Hundred, &c.
And bee it further enacted by the Authoritie aforesaid That every Receiver Generall from time to time within the space of One Month next after he shall have Recieved the full Summe that shall be charged upon any Hundred or Division for each particular Payment that is to be made to such Reciever Generall by vertue of this Act shall give to the Commissioners that shall act in such Hundred or Division a Receipt under his Hand and Seale acknowledging his Receipt of the full Summe Charged upon such Hundred and Division for such particular Payments which Receipt shall be a full Discharge of such Hundred or Division for such particular Payments both against Their Majestyes Their Heires and Successors
XXX. Receiver General certifying Arrears where none are due, or unduly setting insuper;
Penalty, Treble Damages, and Forfeiture of double the Sum unduly certified.
And for the better preventing such unjust Vexations as might be occasioned by such Persons as shall be appointed Recievers Generall of any of the Sums of Money granted by this Act And to the intent the said Receivers Generall may Returne a true Accompt into Their Majestyes Court of Exchequer of such Sumes of Money as shall be Recieved by them and every of them their and every of their Deputy and Deputyes Bee it further Enacted by the Authoritie aforesaid That if any such Reciever Generall shall Returne or Certifie into the said Court any Summe or Summes of Money to be in Arreare or Unpaid after the same hath beene recieved either by Reciever Generall or by his Deputie or Deputies or any of them or shall cause any Person or Persons to be sett Insuper in the said Court for any Summe or Summes of Money that hath beene soe recieved That then every ( (fn. 4) ) Reciever Generall shall forfeit to every Person and Persons that shall be Molested Vexed or Damaged by reason of such unjust Certificate Returne or Setting Insuper Treble the Damages that shall be thereby occasioned the said Damages to be Recovered by Action of Debt Bill Plaint or Information in which noe Essoigne Protection or Wager of Law shall be allowed nor any more then one Imparlance and shall alsoe forfeit to Their Majesties Their Heires and Successors double the Summe that shall be soe unjustly Certified or Returned or Caused to be Sett Insuper
XXXI. Commissioners not liable to Penalties of 25 Car. II. c. 2.
And bee it further enacted by the Authoritie aforesaid That noe Commissioner or Commissioners who shall be Imployed in the Execution of this Act shall be lyable for or by reason of such Execution to any of the Penalties mentioned in an Act made in the Five and twentyeth yeare of King Charles the Second for the Preventing of Dangers which may happen from Popish Recusants
XXXII. Penalties, for the levying of which no Provision is made, to be levied by Distress under Warrant of Commissioners.
Provided alwayes and bee it Enacted That all Penalties and Forfeitures to be incurred for any Offences against this Act for which there is noe way of Levying herein before prescribed or appointed shall be Levyed by Warrant of any two or more of the respective Commissioners of the Division or Place where any such Offence was or shall be committed by Distresse and Sale of the Goods of the Offender rendring the Overplus to the Owner thereof after a Deduction of reasonable Charges for Distraining the same
XXXIII. Commissioners at General Meetings, after Appeals determined, to cause Duplicates of Sums levied to be written and delivered to Sheriff, and to beby him transmitted into the Exchequer 1st Nov. 1690.
And bee it further Enacted That the Commissioners in every County at a Generall Meeting to be by them appointed after all Appeales shall be first determined shall cause Duplicates of the whole Summe Charged within every Hundred Lathe Wapentake Parish Ward or Place Rated and Assessed in such County in pursuance of this Act without nameing the Persons to be fairely written in Parchment and ascertained under two or more of their Hands respectively to each Duplicate and the same soe by them subscribed and ascertained shall be joyntly and together delivered to the Sheriffe of such County and be by him transmitted to the Exchequer at or before the First day of November One thousand six hundred and ninety
XXXIV. Proviso for Persons dispossessed of their Estates in Ireland, by reason of the Rebellion;
except certain Persons having Estates in England.
Provided alwayes and bee it Enacted by the Authoritie aforesaid That noe Person or Persons who by reason of the present Rebellion in Ireland are dispossest of their Estates in that Kingdome or have taken refuge in this Kingdome shall pay for their Polls or shall be Charged with or made lyable to pay any of the Summe or Summes intended to be paid by any Person or Persons in this Act mentioned Any thing in this Act contained to the contrary notwithstanding unlesse such Person or Persons being of above the Degree of a Baron shall have in the Kingdome of England an Estate of the cleare yearely Value of One thousand pounds or being of the Degree of a Baronet Knight Esquire or Gentleman shall have an Estate of the cleare yearely Value of Five hundred pounds in the Kingdome of England aforesaid.
XXXV. Papists, or reputed Papists, of 16 Years and upwards, who have not taken the Oaths of 1 W. & M. c. 8. to pay double.
Proviso for such Papists as within Ten Days after First Meeting of Commissioners shall take the said Oaths.
And bee it further enacted by the Authority aforesaid That every Papist or reputed Papist being of the Age of Sixteene yeares or upwards who shall not have taken the Oathes mentioned and required to be taken by an Act made in the first Session of the last Parlyament Entituled An Act for the Abrogating of the Oathes of Supremacy and Allegiance and Appointing other Oathes shall Yield and Pay unto Their Majestyes double the Summes and Rates which by Force or Vertue of any Clause in this Act before Mentioned or Contained he or she should or ought to pay or be Charged with to be Assessed Levyed and Collected Answered Recovered and Paid in such Manner by such Wayes and Means and according to such Rules and Directions and under such Penalties and Forfeitures as are before in this Act Expressed or Appointed for and concerning the above mentioned Rates and Summes which are hereby intended to be Doubled as aforesaid Provided neverthelesse That if any such Papist or reputed Papist within Ten dayes after the first Meeting of the said Commissioners in the respective Counties or Places where he or she ought to be Taxed or Assessed according to the Intent of this present Act shall take the said Oaths before two or more of the said Commissioners (which Oaths the said Commissioners are hereby impowered to Administer) that in such Case he or she shall not be lyable to be doubly Assessed as aforesaid
XXXVI. Every Person of 16 Years and upwards, within the Realm, not taking the said Oaths as herein mentioned, and not appearing on Summons, to pay double.
And bee it further Enacted by the Authority aforesaid That every Person being of the Age of Sixteene yeares or upwards and being within this Realme at the time of the execution of this Act who shall not before that time have taken the said Oaths mentioned and required by the said Act Entituled An Act for the Abrogating [of (fn. 5) ] the Oaths of Supremacy and Allegiance and Appointing other Oaths and upon Summons by Warrant under the Hand and Seale of one or more of the Commissioners appointed by this Act shall refuse to take the said Oaths at the time appointed in the said Warrant or shall neglect to appeare at such time before the Com[m]issioners in order to take the said Oaths (which Oaths the said Commissioners or any two or more of them are hereby impowered and required to administer) shall yield and pay to Their Majestyes double the Summes and Rates which by force or vertue of any Clause in this Act before mentioned or contained he or she should or ought to pay or be Charged with in manner as is before in this Act appointed touching Papists or reputed Papists to be Assessed Levyed Collected Answered Recovered and Paid in such Manner by such Wayes and Means and according to such Rules and Directions and under such Penalties and Forfeitures as are before in this Act expressed and appointed for and concerning the above mentioned Rates and Summes which are hereby intended to be doubled as aforesaid
XXXVII. Commissioners suspecting such Persons may summon them to take the Oaths.
And bee it further enacted That any one or more of the Co[m]missioners appointed by this Act upon Information given or upon any Cause of Suspition in that behalfe shall and are hereby required and enjoyned to cause every Person suspected or against whome such Information shall be given to be Summoned to appeare and take the said Oaths as aforesaid
XXXVIII. Proviso for Quakers.
1 W. & M. c. 18.
Provided neverthelesse That whereas certaine Persons (Dissenters from the Church of England commonly called Quakers) and now knowne to be such doe scruple the takeing of any Oath it shall be sufficient for every such Person to Make and Subscribe the Declaration of Fidelity contained in an Act made in the last Parliament Entituled An Act for Exempting Their Majestyes Protestant Subjects Dissenting from the Church of England from the Penalties of certaine Laws which Declaration any two or more of the Commissioners appointed for the Execution of this Act are hereby impowered and required to take and every such person soe doeing shall not be lyable to or chargeable with any of the double Rates aforesaid
XXXIX. Commissioner not to act till he shall have taken the Oaths of 1 W. & M. Sess. 1. c. 8. which the Commissioners acting may administer.
[Provided alwayes and bee it enacted That noe Person shall be capable of Acting as a Commissioner in the Execution of this Act before he shall take the Oaths appointed by an Act of the last Parlyament Intituled An Act for Abrogating of the Oaths of Supremacy and Allegiance and appointing other Oaths (which Oaths it shall be Lawfull for any Two or more Commissioners to administer and they are hereby Required and Authorized to Administer the same to any other Co[m]missioners.) (fn. 6) ]